Kentucky: Trustee Notice to Beneficiaries Requirements

Requirements one by one

Kentucky uses two default 60-day clocks

KRS § 386B.8-130(1)(b)1. starts the first clock when the trustee accepts the
trusteeship. Within 60 days, the trustee notifies the qualified beneficiaries of the
acceptance and gives the trustee's name, address, and telephone number.

Paragraph (1)(b)2. starts a separate 60-day clock when the trustee acquires knowledge
that an irrevocable trust was created or that a formerly revocable trust became
irrevocable, whether by the settlor's death or otherwise. That notice states the
trust's existence and settlor identity and explains the rights to request the trust
instrument and a trustee's report.

The mandatory floor is narrower than the default notices

KRS § 386B.1-010(14) defines qualified beneficiaries through three distribution
horizons: current distributees, those who would take if current interests ended
without ending the trust, and those who would take if the trust ended on the
determination date. The two default notices go to that class.

Trust terms ordinarily control subsection (1). KRS § 386B.1-030(2)(h), however,
protects § 386B.8-130(2)'s separate floor. Regardless of the trust terms, the trustee
must notify and report to at least one qualified beneficiary of an irrevocable trust
who has reached age 25, or to a designated person with a fiduciary relationship to a
qualified beneficiary. If the trust mandates notice to no one, the trustee may make
that designation without liability for doing so.

The mandatory floor requires the trust's existence, the trustee's identity, and the
right to request trustee reports. Subsection (2) does not supply a separate day count.

Delivery is functional, and the recipient may waive notice

KRS § 386B.1-070(1) requires a method reasonably suitable under the circumstances and
likely to result in receipt. It lists first-class mail, personal delivery, delivery to
the last known residence or business, and a properly directed electronic message.

Subsection (2) excuses notice to a person whose identity or location is unknown and
not reasonably ascertainable by the trustee. Subsection (3) lets the person entitled
to notice waive it. The cited provisions state no newspaper-publication substitute
for these initial notices.

Representation can make notice effective for another person

Under KRS § 386B.3-010(1), notice to a person authorized to represent and bind another
has the same effect as direct notice to the represented person. Subsection (2) makes a
representative's consent binding unless the represented person objects before the
consent otherwise becomes effective.

What trips people up

• The default rule and mandatory floor are not identical. Trust terms may change
  subsection (1)'s two notices, but § 386B.8-130(2)'s minimum recipient and content
  rule remains mandatory.
• Age 25 does not define every default recipient. It limits the separate mandatory
  floor; the default notices go to all qualified beneficiaries.
• The three pre-code exclusions are event-specific. The two initial paragraphs
  and the mandatory floor do not apply to a pre-July 15, 2014 trustee acceptance,
  irrevocable-trust creation, or formerly revocable trust's irrevocability.
• No sworn service package is prescribed. The initial-notice provisions do not
  require certified mail, an adult nonparty server, trustee certification, a perjury
  declaration, or proof of service.

Common questions

Must the trustee automatically attach the trust instrument?

No. The creation-or-irrevocability notice explains the right to request it. KRS
§ 386B.8-130(1)(c)1. requires the trustee to furnish it promptly after a qualified
beneficiary requests it.

Can a qualified beneficiary waive reports or other information?

Yes. KRS § 386B.8-130(1)(d) permits the waiver and allows withdrawal for future
reports and information. That is separate from the notice waiver in § 386B.1-070(3).

While a trust is revocable, to whom are trustee duties owed?

Current KRS § 386B.6-030(1), effective July 15, 2026, says that while the trust is
revocable and the trustee reasonably believes the settlor has capacity to revoke,
beneficiary rights are subject to the settlor's control and trustee duties are owed
exclusively to the settlor.

Which court handles matters under the notice section?

KRS § 386B.8-130(4) gives the District Court exclusive jurisdiction over matters
under that section.

Statutes and sources

• KRS §§ 386B.1-010(14), 386B.1-030(1), (2)(h), and 386B.1-070(1)–(3) —
  qualified-beneficiary definition, default and mandatory rules, delivery, unknown
  recipients, and notice waiver. Official Kentucky Revised
  Statutes
  (accessed 2026-07-31).
• KRS §§ 386B.3-010(1)–(2) and 386B.6-030(1)–(2) — representation and the
  current revocable-settlor rule. Official Kentucky Revised
  Statutes
  (accessed 2026-07-31).
• KRS § 386B.8-130(1)–(4) — initial notices, contents, mandatory floor,
  information waiver, legacy exclusions, and jurisdiction. Official Kentucky
  Revised
  Statutes
  (accessed 2026-07-31).